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Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address...
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This report examines the currently highly topical issue of corporate tax incentives for foreign direct investment (FDI … influencing FDI. With corporate income tax identified as the component that impacts most directly on multinational companies, much … concerning the sensitivity of FDI to taxation and the appropriate setting of various tax provisions that determine the host …
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This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting...
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